UPPER ASSAM PETROCOKE PVT. LTD. & ANR. Vs. THE UNION OF INDIA & 4 ORS REP. THROUGH SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF COMMERCE AND INDUSTRY, DEPARTMENT OF INDUSTRIAL POLICY AND PROMOTION, UDYOG BHAWAN, NEW DELHI

JUDGEMENT

(1.) It is submitted by Dr. A. Saraf, learned senior counsel for the petitioner that another writ petition being WP(C) No.2646/2014 based on the same set of facts and raising the same issues are pending disposal and can be heard analogously alongwith this writ petition. Accordingly, the case record of the said writ petition, i.e. WP(C) No.2646/2014, is requisitioned and both the writ petitions have been heard analogously and are being disposed of by this common judgment and order.

(2.) The challenge in these writ petitions is the Annexure-XV letter dated 8th February, 2013, by which the Government of India in the Ministry Commerce and Industry (Department of Industrial Policy and Promotion) communicated that the Units engaged in manufacture of Calcined Petroleum Coke (CPC) and Bitumen Emulsion are not eligible for subsidy under the North East Industrial and Investment Promotion Policy, 2007 (in short, "NEIIPP, 2007").

(3.) While in WP(C) No.2645/2014, the petitioner is a Private Limited Company registered under the Companies Act, 1946; the petitioner involved in the other writ petition being WP(C) No.2646/2014 is a Partnership Firm registered under the Partnership Act, 1932. The petitioners are engaged in the business of manufacture and sale of CPC and Bitumen Emulsion, respectively. According to the petitioners, they are eligible for incentives as provided for in NEIIPP, 2007. Under the said policy, a negative list was incorporated vide Annexure-I Office Memorandum dated 1st April, 2007. The negative list is reproduced below:-